| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12786 |
| DP12786 The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms | |
| Nancy Qian; Yu Liu; Jaya Wen; Haichao Fan | |
| 发表日期 | 2018-03-08 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper uses a balanced panel of large manufacturing firms to study the dynamic effects of computerizing VAT invoices on tax revenues and firm behavior in China, 1998-2007. We find that computerization explains 10.8% of cumulative VAT revenues and increases the effective average tax rate by approximately 9-12% in the seven subsequent years. The evidence suggests that the effects of computerization change over time: tax revenue gains are likely to be smaller in the long run. Meanwhile, firms reduce output and input, and increase productivity monotonically over time. |
| 主题 | Development Economics ; Public Economics |
| 关键词 | Taxation State capacity Technology Economic development Firm growth |
| URL | https://cepr.org/publications/dp12786 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541595 |
| 推荐引用方式 GB/T 7714 | Nancy Qian,Yu Liu,Jaya Wen,et al. DP12786 The Dynamic Effects of Computerized VAT Invoices on Chinese Manufacturing Firms. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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